Tax Laws Amendment (2007 Measures No. 2) Act 2007 (78 of 2007)

Schedule 8   Venture capital

Part 2   Early stage venture capital limited partnerships

Income Tax Assessment Act 1936

87   Subsections 18A(1) and (2)

After “VCLP”, insert “, an ESVCLP”.

Note: The heading to section 18A is altered by inserting “, ESVCLPs ” after “ VCLPs ”.